https://www.taxtmi.com/caselaws?id=447206 AAR Chhattisgarh ruled that construction, erection and commissioning of 800 KV, 6000 MW HVDC terminals including transportation, insurance and freight services constitutes a composite works contract service under SAC 9954, attracting 18% GST. The tribunal held that under Section 7(1A) CGST Act 2017 read with Schedule II para 6(a), composite works contracts are treated as supply of services, eliminating need to identify principal supply. The applicant's alternative classification as business support services was rejected, and no exemption under transportation services notification was applicable. en-us Mon, 25 Sep 2023 00:00:00 +0530 Wed, 23 Apr 2025 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447206 AAR Chhattisgarh ruled that construction, erection and commissioning of 800 KV, 6000 MW HVDC terminals including transportation, insurance and freight services constitutes a composite works contract service under SAC 9954, attracting 18% GST. The tribunal held that under Section 7(1A) CGST Act 2017 read with Schedule II para 6(a), composite works contracts are treated as supply of services, eliminating need to identify principal supply. The applicant's alternative classification as business support services was rejected, and no exemption under transportation services notification was applicable. Case-Laws GST Mon, 25 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447206